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Differentiated Products And Evasion of Import Tariffs
Javorcik, Beata S. - 2007
difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern …, defined as the discrepancy between the value of exports reported by Germany and the value of imports from Germany reported by … import prices …
Persistent link: https://www.econbiz.de/10010521784
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Differentiated products and evasion of import tariffs
Javorcik, Beata K. Smarzynska; Narciso, Gaia - In: Journal of international economics 76 (2008) 2, pp. 208-222
Persistent link: https://www.econbiz.de/10003794954
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Differentiated Products and Evasion of Import Tariffs
Javorcik, Beata S.; Narciso, Gaia - 2012
difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern …, defined as the discrepancy between the value of exports reported by Germany and the value of imports from Germany reported by … import prices. …
Persistent link: https://www.econbiz.de/10012552574
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Differentiated products and evasion of import tariffs
Javorcik, Beata K. Smarzynska; Narciso, Gaia - 2007
Persistent link: https://www.econbiz.de/10003423245
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Containing tariff evasion
Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import …
Persistent link: https://www.econbiz.de/10014435265
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The number of firms, international product differentiation and an import tariff
Wang, Yu-ter - In: Applied economics letters 14 (2007) 13/15, pp. 1087-1089
Persistent link: https://www.econbiz.de/10003606857
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Tax rates and tax evasion : evidence from missing imports in Tanzania
Epaphra, Manamba - In: Inventi impact: supply chain & logistics (2015) 4, pp. 185-194
Persistent link: https://www.econbiz.de/10011545856
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WTO accession and tariff evasion
Javorcik, Beata K. Smarzynska; Narciso, Gaia - In: Journal of development economics 125 (2017), pp. 59-69
Persistent link: https://www.econbiz.de/10011742020
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Import tariffs enforcement with low administrative capacity
Tonin, Mirco - 2010
Import tariff receipts represent an important share of government revenues in many developing countries and there has … recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import … tariffs, the tax base is the product of quantity and unit value, both of which have to be reported and need to be assessed by …
Persistent link: https://www.econbiz.de/10008699856